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Application for Practising Certificate

A member of the Institute is not permitted to commence public practice or undertaking any public accountancy services in Malaysia unless he holds a practising certificate issued by the Institute.

A member will be entitled to apply for a practising certificate only after he has completed two years of approved practical experience gained after admission as a member of the Institute under the supervision of a MICPA member in practice in Malaysia.

This period shall be reduced to one year provided the member has had, prior to his admission as a member of the Institute, at least one year of approved practical experience :-

in practice, as allowed for by virtue of holding a practising certificate issued by the accountancy body concerned; or

as an employee of a practising member of an accountancy body recognised by the Institute.

Applications for practising certificate must be made by completing Form CPA 12 to be returned to the MICPA Secretariat accompanied by :-

Letter(s) from the firm(s) in which the applicant has been employed stating the number of years of employment and nature of working experience;

practising certificate fee of RM550 (if practice in Malaysia).

Practising certificates shall normally be issued for a period not exceeding 12 months and ending on the thirty-first day of December and shall be renewed automatically for a period of twelve months on the first day of January next following when the appropriate renewal fee shall become due and payable.